A method for producing an acoustical pattern on a substrate is discussed in European Patent Application EP 1 441 561 A2. A diaphragm is produced, in this instance, on top of a substrate material by etching a free space all the way through the diaphragm and between the diaphragm and the substrate, the diaphragm distance (clearance) being provided via an etching process having no end point or etching limit. It is a disadvantage, in this case, that the distance apart of the electrodes of the capacitor device, which is formed between the diaphragm and the substrate, is only poorly defined, so that, on the one hand, the diaphragm distance is able to be specified only very inaccurately, and, on the other hand, a comparatively large diaphragm distance has to be provided which has the result that the signal that is able to be derived from the capacitor device is comparatively small, or the sensitivity is low.